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Cal. Rev. & Tax. Code § 13820.7

Uniform Act on Interstate Arbitration of Death Taxes

Known as the Uniform Act

The act spans §§ 13801 to 13820.9 (20 sections).

Added by Stats. 1982, Ch. 1535, Sec. 15.

Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.